CIPP Prospectus 2017

TRAINING COURSES

CPD Counts towards

CPDACCREDITED2017

Payroll and HR legislation update

CPD Counts towards

One day duration

Who is this course aimed at? Everyone with any payroll responsibility, including finance or HR who need to be updated, understand and recognise the implications on their employer and employees. What will I learn? This unique course will provide detailed explanations and practical information about recent, current and prospective changes in tax, NICs, employment law, deductions and statutory payments. In fact, everything of importance to the payroll professional. In addition, all the payroll related changes announced in the recent Autumn statement statement are analysed and their impact fully explained. This focused course represents the single best opportunity to be briefed and updated about changes affecting payroll including rates and thresholds for 2017-18.

Course content l Income tax and National Insurance ❍ Tax and NI including rates and thresholds for 2017-18 r Personal allowances r End of age-related allowances r The marriage allowance r Tax code update r Zero-rate secondary Class 1 NICs for apprentices under 25 r The end of contracting-out and NIC rebates ❍ Scottish and Welsh income tax ❍ Tax-Free childcare and the end of childcare vouchers ❍ Employment allowance changes ❍ The future of integrating tax and National Insurance l Real time information (RTI) ❍ Penalties and how to avoid them ❍ 2017-18 changes to the full Payment Submission (FPS) ❍ 2017-18 changes to the employer payment summary (EPS) ❍ Recent renewed guidance from HMRC for FPS payment dates l Statutory Payments and Leave ❍ SSP rates for 2017-18 ❍ SMP, SAP, SPP and ShPP rates for 2017-18 ❍ Shared Parental Leave and Pay – the future l Other payroll and HR matters ❍ Expansion of Student Loan deductions ❍ National Minimum Wage and National Living Wage rates from April 2017 r Court Orders r The extension of Direct Earnings Attachment tables ❍ Latest ruling re Child Care Vouchers during Maternity Leave ❍ The Apprenticeship levy and how it affects you ❍ Mandatory gender pay gap reporting r Will it affect you? r Is your software capable of reporting appropriate accurate data?

restrictions ❍ Voluntary payrolling of benefits ❍ Abolition of P9D £8,500 threshold ❍ Abolition of dispensation ❍ Introduction of exemption for qualifying business expenses ❍ New exemption for trivial benefits ❍ Company cars including r Changes to car benefit charge from 2016 to 2020 r Fuel benefit changes r Latest advisory fuel rates ❍ Van and fuel benefits l Pension reform ❍ State pension reform r The new single tier pension ❍ Future increases to state pension age ❍ Annual and lifetime allowances ❍ Automatic enrolment and re-enrolment ❍ Automatic enrolment and re-enrolment obligations ❍ New caps on early exit charges for pension freedoms l Changes to employment rights ❍ What should be included in holiday pay r Case law on holiday pay l Overtime l Commission l Performance related payments ❍ Changes to employee shareholder status Course content subject to change to reflect topicality and urgency of issues. Course aims On completion, delegates should: l Be aware of the legislation changes that affect payroll, whether now or in the future l Understand implications of such changes

l Expenses and benefits ❍ Optional remuneration arrangements (salary sacrifice)

45 Please note that the CIPP continually updates its products and services to ensure that they meet the needs of the industry, therefore content is subject to change without prior notification. Please visit cipp.org.uk for the most up to date information.

Made with FlippingBook - professional solution for displaying marketing and sales documents online